Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Corporate Social Responsibility Terhadap Agresivitas Pajak pada Perusahaan Sub Sektor Makanan dan Minuman Tahun 2019 sampai dengan 2021 yang Terdaftar di Bursa Efek Indonesia
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Institusion
Universitas Kristen Indonesia
Author
Samaria, Angel
Subject
Public accounting. Auditing
Datestamp
2024-10-08 11:46:20
Abstract :
Riset ini punya tujuan untuk menguji serta menganalisa pengaruh profitability, leverage, ukuran industri serta corporated social responsibility pada agresivitas perpajakan pada industri sub bidang makanan serta minuman tahun 2019 sampai dengan 2021 yang tercantum di Bursa Efek Indonesia. Riset ini memakai teknik pengumpalan data dokumentasi dimana peneliti melihat, memelajari, mengkategorikan serta mengkaji data sekunder yakni catatan keuangan industri yang jadi sample riset. Peneliti menggukaan model regresi data panel selaku teknik analisa data untuk melaksanakan pengujian hipotesa. Metode pengambilan sample dalam riset ini memakai metode sampling nonprobability sampling dengan pendekatan purposive sampling dengan standar sample; (1) tercantum di BEI sepanjang kurun waktu 2019 ? 2021 dan menerbitkan catatan keuangan dengan rinci beserta data corporated social responsibility dalam catatan keuangan ataupun annual report, (2) industri yang memiliki keuntungan positive sepanjang kurun waktu riset, (3) industri yang memiliki tanggungan pajak pendapatan sepanjang kurun waktu riset. Riset ini memakai populasi sejumlah 25 industri serta sample sejumlah 16 industri. Hasil uji memakai eviews 12 menampilkan nilai probability untuk pengaruh profitability pada agresivitas perpajakan sebanyak 0,0000 < 0,05 maknanya profitability punya pengaruh pada agresivitas perpajakan. Nilai probability leverage pada agresivitas perpajakan sebanyak 0,3714 > 0,05 maknanya tidak adanya pengaruh pada agresivitas perpajakan. Nilai probability ukuran industri pada agresivitas perpajakan sebanyak 0,1748 > 0,05 maknanya tidak adanya pengaruh pada agresivitas perpajakan. serta nilai probability untuk pengungkapan CSR pada agresivitas perpajakan sebanyak 0,0008 < 0,005 maknanya CSR punya pengaruh pada agresivitas perpajakan. serta hasil uji f menampilkan nilai probability untuk pengaruh profitability, leverage, ukuran industri, serta pengungkapan CSR pada agresivitas perpajakan sebanyak 0,0000 < 0,05 maknanya keempat variable tersebut punya pengaruh pada agresivitas perpajakan. Kata kunci: agresivitas perpajakan, profitability, leverage, ukuran industri, corporated social responsibility. / These studies aim to examine and analyzing effects of profitability, leverage, companies? size and corporates social responsibility on tax aggressive in food and beverage sub-sector company from 2019 to 2021 which are listed on the Indonesia Stock Exchanges. These studies use method of collecting documentation data where researchers view, study, classify and examine secondary data, namely the companies? financials statement as the research sample. Researchers use the panel data regression model as a data analysis method to test the hypothesis. The sampling techniques in these studies use a non-probabilities sampling techniques with a purposives sampling approach with sample criteria; (1) registered on the IDX for the period 2019 ? 2021 and publishing completely financials report along with corporates social responsibility data in financial reports and annual reports, (2) company that have positive profits during the year of research, (3) company that have income tax expense during the study period. These studies used a population of 25 company and a sample of 16 company. The test results using eviews 12 show that the probability value for effects of profitability on tax aggressive is 0.0000 <0.05, meaning that profitability has an effects on tax aggressive. The probability leverage value on tax aggressive is 0.3714 > 0.05, meaning that there are no effects on tax aggressive. The probability values of firm sized on tax aggressive is 0.1748 > 0.05, meaning that there are no effects on tax aggressive. And the probability value for CSR disclosure on tax aggressive is 0.0008 <0.005, meaning that CSR has an effects on tax aggressive. And result of the f test show probability value for influence of profitability, leverage, companies? size, and CSR disclosure on tax aggressive of 0.0000 <0.05 means that these four variables affect tax aggressive. Key word: tax aggressive, profitability, leverage, companies size, disclosure of corporated social responsibility.
Riset ini punya tujuan untuk menguji serta menganalisa pengaruh profitability, leverage, ukuran industri serta corporated social responsibility pada agresivitas perpajakan pada industri sub bidang makanan serta minuman tahun 2019 sampai dengan 2021 yang tercantum di Bursa Efek Indonesia. Riset ini memakai teknik pengumpalan data dokumentasi dimana peneliti melihat, memelajari, mengkategorikan serta mengkaji data sekunder yakni catatan keuangan industri yang jadi sample riset. Peneliti menggukaan model regresi data panel selaku teknik analisa data untuk melaksanakan pengujian hipotesa. Metode pengambilan sample dalam riset ini memakai metode sampling nonprobability sampling dengan pendekatan purposive sampling dengan standar sample; (1) tercantum di BEI sepanjang kurun waktu 2019 ? 2021 dan menerbitkan catatan keuangan dengan rinci beserta data corporated social responsibility dalam catatan keuangan ataupun annual report, (2) industri yang memiliki keuntungan positive sepanjang kurun waktu riset, (3) industri yang memiliki tanggungan pajak pendapatan sepanjang kurun waktu riset. Riset ini memakai populasi sejumlah 25 industri serta sample sejumlah 16 industri. Hasil uji memakai eviews 12 menampilkan nilai probability untuk pengaruh profitability pada agresivitas perpajakan sebanyak 0,0000 < 0,05 maknanya profitability punya pengaruh pada agresivitas perpajakan. Nilai probability leverage pada agresivitas perpajakan sebanyak 0,3714 > 0,05 maknanya tidak adanya pengaruh pada agresivitas perpajakan. Nilai probability ukuran industri pada agresivitas perpajakan sebanyak 0,1748 > 0,05 maknanya tidak adanya pengaruh pada agresivitas perpajakan. serta nilai probability untuk pengungkapan CSR pada agresivitas perpajakan sebanyak 0,0008 < 0,005 maknanya CSR punya pengaruh pada agresivitas perpajakan. serta hasil uji f menampilkan nilai probability untuk pengaruh profitability, leverage, ukuran industri, serta pengungkapan CSR pada agresivitas perpajakan sebanyak 0,0000 < 0,05 maknanya keempat variable tersebut punya pengaruh pada agresivitas perpajakan. Kata kunci: agresivitas perpajakan, profitability, leverage, ukuran industri, corporated social responsibility. / These studies aim to examine and analyzing effects of profitability, leverage, companies? size and corporates social responsibility on tax aggressive in food and beverage sub-sector company from 2019 to 2021 which are listed on the Indonesia Stock Exchanges. These studies use method of collecting documentation data where researchers view, study, classify and examine secondary data, namely the companies? financials statement as the research sample. Researchers use the panel data regression model as a data analysis method to test the hypothesis. The sampling techniques in these studies use a non-probabilities sampling techniques with a purposives sampling approach with sample criteria; (1) registered on the IDX for the period 2019 ? 2021 and publishing completely financials report along with corporates social responsibility data in financial reports and annual reports, (2) company that have positive profits during the year of research, (3) company that have income tax expense during the study period. These studies used a population of 25 company and a sample of 16 company. The test results using eviews 12 show that the probability value for effects of profitability on tax aggressive is 0.0000 <0.05, meaning that profitability has an effects on tax aggressive. The probability leverage value on tax aggressive is 0.3714 > 0.05, meaning that there are no effects on tax aggressive. The probability values of firm sized on tax aggressive is 0.1748 > 0.05, meaning that there are no effects on tax aggressive. And the probability value for CSR disclosure on tax aggressive is 0.0008 <0.005, meaning that CSR has an effects on tax aggressive. And result of the f test show probability value for influence of profitability, leverage, companies? size, and CSR disclosure on tax aggressive of 0.0000 <0.05 means that these four variables affect tax aggressive. Key word: tax aggressive, profitability, leverage, companies size, disclosure of corporated social responsibility.
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